Economic Bulletin of the National Mining University


IssuesSectionsAuthorsKeywords

Article

Issue:2014 №1 (45)
Section:Economics of enterprise
UDK:657.633.001
Article language:Ukrainian
Pages:107-113
Title:Certain aspects of improving accounts, evaluation and audit of receivables of enterprises
Author:Tereshchenko M. K.
Annotation:The problems of receivables management are studied. The construction of receivables management system is analyzed. The indices characterizing progressivity of receivables turnover and market demand to analyze receivables are proposed. Upcoming trends to improve internal accounting and internal audit are presented. 
Keywords:Audit, Audit report, Receivables, Accounts payable, Accounts, Factoring, Financial analysis
File of the article:EV20141_107-113.pdf
Abstract:EV20141_107-113en.pdf